Tag: CIT(A) powers

ITAT Mumbai: CIT(A) Cannot Introduce New Source of Income While Exercising Enhancement Powers Under Section 251

Team Law Notify Commissions, Forums & Tribunals April 18, 2026

ITAT _ Income Tax Appellate Tribunal _ LawNotify

April 17, 2026 : The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that the Commissioner of Income Tax (Appeals) cannot expand the scope of assessment by introducing a new source of income while exercising enhancement powers Read more…

ITAT Mumbai: CIT(A) Cannot Enhance Income on Issues Not Examined by AO; Sets Aside WIP Adjustment in Skyline Greathills Case

Team Law Notify Commissions, Forums & Tribunals

April 17, 2026 : The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that the Commissioner of Income Tax (Appeals) [CIT(A)] cannot enhance taxable income by introducing a new issue that was never examined by the Assessing Read more…